Wolfgang Kilger

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Wolfgang Kilger (born February 5, 1927 in Berlin ; † August 9, 1986 in Saarbrücken ) was a German economist . At the center of his scientific work was the theoretical foundation of flexible marginal costing .

Biographical

After military service and high school graduation, studies of business administration first at the TH Hannover, then in Frankfurt. Graduated in 1951 as a business graduate, then assistant to Erich Gutenberg in Cologne. 1953 PhD in Cologne, topic of the dissertation The company pricing policy under the influence of expected competitive reactions .

After completing his doctorate, he investigated practical issues relating to the implementation of budgeted cost accounting as part of a research assignment from the DFG . The collaboration with Hans-Georg Plaut began in 1954, and in 1958 Kilger's habilitation thesis "Development and Structure of Flexible Planned Costing" was published, from which he subsequently developed his standard work "Flexible Plank Costing and Contribution Margin Calculation".

In 1958 Kilger was offered a position at Saarland University. Kilger turned down calls from other universities (including Aachen and Bochum) and stayed in Saarbrücken until his untimely death from a tropical virus infection in 1986.

Main publications

  • Production and cost theory, Wiesbaden 1958.
  • Flexible cost accounting - introduction to the theory and practice of modern cost accounting, Cologne and Opladen 1961 (7th edition, Wiesbaden 1977; from 8th edition 1981:
  • Flexible budgeting and contribution margin accounting; 10th edition 1993 edited by Kurt Vikas, 11th edition 2002 edited by Jochen Pampel and Kurt Vikas).
  • Short-term income statement, Wiesbaden 1962.
  • Optimal production and sales planning, decision models for the production and sales area of ​​industrial companies, Opladen 1973.
  • Introduction to cost accounting, Opladen 1976. (2nd edition, Wiesbaden 1980; 3rd edition, Wiesbaden 1987)
  • Industrial Management, Volume 1, Wiesbaden 1986.

swell

  • Foreword from: Kilger, Wolfgang; Flexible budgeting and contribution margin accounting; 8th completely revised edition; Wiesbaden 1981
  • Horváth, Peter; Foil set chap. X: "Wolfgang Kilger: Flexible Plan Cost Calculation", undated

Web links

personal data
SURNAME Kilger, Wolfgang
BRIEF DESCRIPTION German economist
DATE OF BIRTH February 5, 1927
PLACE OF BIRTH Berlin
DATE OF DEATH August 9, 1986
Place of death Saarbrücken